题目内容
The genius mentioned here is someone not only with a high IQ but also ______.
查看答案
搜索结果不匹配？点我反馈
更多问题
Everything has a name. All people, places, and things have names. For example, Jenny is the name of a student from England. England is the name of her country. Cities and towns have names, too. Schools and office buildings also have names. All things have names. For example, tomato, potato and bean are names of vegetables. Apple, orange and banana are names of fruits. Names are important.
We use names every day. When we meet a new person, we usually ask, "What's your name？" It is important to learn a person's name. Most people have two names. Some people have more names. Names are different all over the world. In Jenny's class, Jenny must learn the names of students from all over the world. This is very difficult because the names are very different.
In the United States, most people have a first name, a middle name, and a last name. Parents, choose the first and middle names for their baby. There are names for boys 'and names for girls. For example, John, Peter, Tom, and Mike are all names for boys. Elizabeth, Betty, Susan, and Mary are all names for girls, The last name is the family name. Usually it is the father's family name. In a family, the mother, the father, and the children usually have the same last name.
Sometimes a person has a nickname (绰号) , too: A nickname is a special name. It is not a person's real name. Abraham Lincoln's nickname was "Honest Abe". An honest person always tells the truth, and Abe is short for Abraham. Because he was an honest person, his nickname was "Honest Abe". Pele (贝利) is a nickname, too. The football player's real name is Edison Arantes de Nascimento, but everyone calls him Pele. Do you have a nickname？
Names are different all over the world. They can be long or short, but they are always very important.
Why does everything have a name？
In the sunny morning some English people usually take a raincoat or an umbrella with them
Which of the following statement related to PMO is not correct？ (71)
(1)A公司于2008年1月取得B公司30%的股权，实际支付的价款5000万元。当日， B公司可辨认净资产账面价值为17500万元，公允价值为18000万元。
取得投资时，B公司除一批X商品和一项固定资产的公允价值与账面价值不等外，其他资产、负债的公允价值与账面价值均相同，该批X商品的账面成本为600万元，公允价值为800万元，未计提存货跌价准备；该项固定资产的账面原价为1500万元，B公司预计使用年限为10年，已使用4年，采用直线法计提折旧，预计净残值为零，未计提减值准备。取得投资时剩余使用年限为6年，公允价值为1200万元。A公司与B公司的会计年度及采用的会计政策相同。
(2)2008年9月，B公司将其成本为400万元的Y商品以700万元的价格出售给A公司，A公司将取得的Y商品作为存货管理。
(3)B公司2008年度实现净利润2220万元。截至2008年12月31日，X商品已对外出售40%，Y商品已对外出售70%。当期B公司因持有的可供出售金融资产公允价值的上升计入资本公积的金额为200万元。
(4)2009年3月1日，A公司经与C公司协商，A公司以其持有的B公司长期股权投资及自产产品与C公司的一项无形资产和投资性房地产进行交换。
A公司换出的对B公司长期股权投资的公允价值为6000万元，换出存货的账面成本为 70万元，公允价值(等于计税价格)为100万元。
C公司换出无形资产的账面原价为2700万元，已累计摊销900万元，公允价值为2090万元。换出的投资性房地产采用成本模式计量，成本为7000万元，已计提折旧(摊销) 3500万元，公允价值为4000万元。C公司另支付补价27万元。
假定A公司与C公司换出资产均未计提减值准备；不考虑交换过程中除增值税以外的其他相关税费；A公司将换入的房地产作为投资性房地产核算；C公司将换入的股权投资作为长期股权投资核算，将换入的商品作为库存商品核算。假定该项交换具有商业实质。(不考虑所得税影响)
根据上述资料，回答下列问题：
A公司取得该项长期股权投资的入账价值为()万元。
微信支付 
支付宝支付